- Effective January 1, 2026, the “importer of record” will be jointly liable with the owner for payment of customs duties and taxes on imports into Canada.
- Customs brokers and freight forwarders, previously protected from liability, will now face potential liability if they act as the “importer of record.”
- The change primarily affects e-commerce businesses that previously used brokers as “importer of record” to avoid liability.
- The amendments respond to the Landmark Trade Services v. CBSA case, closing a loophole that allowed brokers to avoid liability.
- The CBSA will treat the “importer of record” as the main contact for customs compliance, record keeping, and payment of duties and taxes.
Source: taxandtradelaw.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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